Browsing ICOSI 2020 by Issue Date
Now showing items 1-20 of 69
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DEVELOPING AN ENVIRONMENTAL TAX FRAMEWORK FOR MALAYSIA: LEARNING FROM VIETNAM’S ENVIRONMENTAL TAX IMPLEMENTATION EXPERIENCES
(UMY, 2020)Malaysia’s position in the Environment Performance Index is decreasing every year. In 2018, Malaysia ranks 75th out of 180 countries compared to 63rd in 2016 and 51st in 2014. Malaysia’s weakening performance was due to ... -
EFFECT OF NET INCOME, RUPIAH EXCHANGE RATE, INTEREST RATE DAN INFLATION ON STOCK PRICE
(2020)Students as future prospective accountants need to be tested for their perceptions of ethical behavior to find out how far they can behave ethically in the future. Since some dysfunctional behavior emerged in accounting ... -
THE INFLUENCE OF INFORMATION TECHNOLOGY (IT) ON ACCRUAL ACCOUNTING ADOPTION OF THE JORDANIAN PUBLIC SECTOR
(UMY, 2020)Jordan is one of many countries that intends to reform its public sector by adopting accrual accounting, which is primarily carried out through the International Public Sector Accounting Standards (IPSAS) implementation ... -
A Comparative Analysis on the Recognition of Zakat in the Taxation Systems of Malaysia and Indonesia
(UMY, 2020)Zakat is a tool under the ijtimaie sector apart from waqf, sadaqah and infaq that can be used to share wealth among the Muslims. To a Muslim, paying zakat is equally important as paying tax as a good citizen since both ... -
EFFECT OF MONEY ETHICS AND THE USE OF SISKEUDES ON THE LEVEL OF FRAUD IN VILLAGE FUND MANAGEMENT WITH RELIGIOSITY AS A MODERATION VARIABLE
(UMY, 2020)The Village Fund is one of the most important part need by village officials in financing village government operations. The Village Fund has a big impact to village development undertaken by the Village Government. Village ... -
THE RELATIONSHIP BETWEEN PERFORMANCE BASED BUDGETING IMPLEMENTATION, BUDGET ABSORPTION, ACCOUNTABILITY AND LOCAL GOVERNMENT PERFORMANCE
(UMY, 2020)This study aims to examine the relationship between performance based budgeting implementation, budget absorption, accountability, and local government performance. The research was carried out at district level local ... -
DETERMINING FACTORS FOR SUCCESS USE OF E-LEARNING IN LEARNING PROCESS IN COLLEGE
(UMY, 2020)This research was conducted to determine the use of e-Learning that was conducted by students in College. The main purpose of this research was to find out the factors that make up e-learning successfully used in teaching ... -
THE EFFECT OF PROFESSIONAL SKEPTISISM, AUDITOR EXPERTISE, AND INTEGRITY OF AUDIT QUALITY
(UMY, 2020)This study aims to determine the effect of Audit Professional Skepticism, Auditor Expertise, and Integrity on Audit Quality. The analytical tool used is tabulation of the questionnaire, data collection in the form of ... -
DETERMINING FACTORS FOR SUCCESS USE OF E-LEARNING IN LEARNING PROCESS IN COLLEGE
(UMY, 2020)This research was conducted to determine the use of e-Learning that was conducted by students in College. The main purpose of this research was to find out the factors that make up e-learning successfully used in teaching ... -
MODEL OF ORGANIZING FILM PRODUCTIO AMID THE COVID19 OUTBREAK IN INDONESIA
(UMY, 2020)The world of cinema is a sector that has been greatly impacted by the current Covid-19 outbreak. The work character of film production which collaborative and involving many workers is greatly affected by the existence ... -
OPTIMIZATION OF CHILD-FRIENDLY CITY DEVELOPMENT POLICY IN YOGYAKARTA CITY
(UMY, 2020)Along with the development of technology, every child is required to be more creative and smart in its usage. The negative impact of technology development raises the number of acts of violence, both verbal and nonverbal, ... -
HEAD OF EAST JAVA AISYIAH BOARD WOMEN’S EMPOWERMENT METHODS IN REALIZING SUSTAINABLE DEVELOPMENT GOALS DI INDONESIA
(UMY, 2020)Among the seventeenth Sustainable Development Goals are gender equality; sustainable cities and communities; peace, justice and resilient institution; and partnerships to achieve the goals. In order to achieve these ... -
THE OBLIGATION OF INDONESIAN GOVERNMENT TO RATIFY THE ROME STATUTE FOR THE GLOBAL JUSTICE
(UMY, 2020)The Rome Statute is an international document produced by the 1998 UN international meeting in Rome. Since July 1, 2002, this document has become international law. Indonesia has taken an active part in the meeting, and ... -
ACCOUNTABILITY OF VILLAGE FUND ALLOCATION MANAGEMENT (ADD) IN VILLAGE GOVERNMENT (CASE STUDY: BANGUNJIWO VILLAGE, KASIHAN SUB-DISTRICT, BANTUL REGENCY)
(UMY, 2020)The government must apply the principle of good governance in its financial management, namely accountability, especially in the management of the Village Fund Allocation (ADD). The management of ADD must be carried out ... -
THE INFLUENCE OF FAMILY COMMUNICATION ON CHILDREN’S SOCIAL COMPETENCE AT SD AR-RAHMAN FULL DAY SCHOOL MEDAN
(UMY, 2020)This study aims to see how the influence of family communication on children's social competence in SD Arrahman Full Day School Medan. The type of research used is quantitative and data collection tools used in this study ... -
THE INTEGRATION OF LAW AND RELIGION FOR NEW CIVILIZATION IN INDONESIA
(UMY, 2020)Indonesia is one of the countries that practice a mixed system in which the legal system of law, customary law and Islamic law applies. The tradition of the Indonesian legal system which uses a mixed system of law creates ... -
LEGAL POLITICS OF RESTORATION OF INDONESIA’S STATE POLICY POST AMENDMENT OF THE 1945 CONSTITUTION
(UMY, 2020)The study examines the polemic of the political revitalization of the GBHN law as a state policy and the position of the Long-Term Development Plan (RPJPN) as a substitute for GBHN in the second term of Jokowi’s Presidency. ... -
EFFECT OF PARENTING AGAINST MORAL DEVELOPMENT OF CHILDREN AGED 4-10 YEARS
(UMY, 2020)Children's moral development has become an interesting issue lately to be the center of research attention. Many aspects are variables that can affect a child's moral development, one of which is parenting. To analyze ... -
ANALYSIS OF EDUCATION AND FAMILY INCOME FACTORS ON CAREGIVER BURDEN IN ELDERLY CARE AT COMMUNITY HEALTH CENTER OF PERAK TIMUR
(UMY, 2020)Elderly care is an obligation that must be done as a primary form of family support. One of the supports is to make the family a caregiver of the elderly, but the family does not often carry out this task well due to the ... -
THE EFFECT OF PASSIVE PHYSIOTHERAPY ON HEMODYNAMIC STATUS OF PATIENTS WITH HEAD INJURY: A LITERATURE REVIEW
(UMY, 2020)The incident of head trauma has been increasing every year. Success management requires patient to bedrest. Bedrest with head injury could be done by providing intervention with passive range of motion (PROM) and changing ...